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Extension of the Consolidated Group for the Selected Group
Štěpánová, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Schreiber, Adam ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis is aimed at the issue of synergistic effects selected consolidated entities in the Czech Republic. The objective of this thesis is the evaluation of whether the synergic effects arise in selected concerns from "Wholesale trade, retail trade; repairs and motor retail trade" industry. The decision about the presence of synergistic effects is based on the comparison of values of selected indicators for parent company and the concern.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Babáčková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.
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Consolidation of Financial Statements of the Selected Group
Bláhová, Šárka ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.
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Proposal for a Change in Consolidation Method for the Selected Group
Mrkvicová, Nikola ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.
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